Domicile itself is a concept of general law, not taxation law, and is
not easily defined. Broadly speaking it relates to where an individual
“belongs” – it is not necessarily identical to either nationality
or citizenship, and the place of residence is relatively unimportant.
Many people have lived their entire lives in the UK without acquiring a
UK domicile.
While difficult to define, domicile is more straightforward to
illustrate. A child acquires a domicile at birth, based upon the
domicile of his father. (If the father’s identity is unknown, the
mother’s domicile is used). This is referred to as a domicile of
origin.
Should the father’s domicile change for any reason during the
child’s minority, the child will acquire a new domicile to match the
father’s new domicile. This is termed a domicile of dependency.
Where a woman married prior to 1 January 1974, she acquired her
husband’s domicile as a domicile of dependency. This somewhat
sexist rule was abolished for marriages taking place after that date,
but still affects a large number of people.
Domiciles of origin and dependency are remarkably tenacious – it is
incredibly difficult to lose such a domicile. Only by irrevocably
severing all ties with the country of original domicile, and by
establishing firm and permanent ties in a new country, can an individual
acquire a new domicile of choice.
By contrast, a domicile of choice can be remarkably fragile. If an
individual reacquires domestic, social or business ties with “the old
country”, or weakens his ties with the new, he may find himself
reverting to the previous domicile.
For more information simply click on the link below
|
